N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA
In the result, the appeal filed by the assessee is allowed
ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16
Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra
Section 194HSection 201Section 201(1)Section 250Section 271CSection 28
section 194Q of the Act relating to TDS on purchase of any goods of the value or aggregate of value